HAYNSWORTH v. COMMISSIONER, 68 T.C. 703 (1977) ROBERT F. AND HAZEL HAYNSWORTH, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 5501-75.United States Tax Court. Filed August 22, 1977. In 1959, a partnership of which petitioner-husband was a member acquired a piece of land for subdivision purposes, obtained an estimate of the costs of developing it, […]
